NJ Rev Stat § 54:54-2 - Taxes Paid by Client Company.

Section 54-2 - Taxes Paid by Client Company.
Section 54-1 - Covered Employees Considered Employees of Client Company.Section 54-3 - Imposition of Sales Tax on Certain Receipts.

8. For the purposes of implementing the "Sales and Use Tax Act," P.L.1966, c.30 (C.54:32B-1 et seq.) any taxes due for services performed by covered employees shall be paid by the client company and not by the employee leasing company. As used in this section "covered employee," "client company" and "employee leasing company" shall have the same meaning as set forth in section 1 of P.L.2001, c.260 (C. 34:8-67).

L.2011, c.118, s.8.

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